(1) THAT for the purposes of the tax charged by virtue of section 95 of the Finance Act 1999 (No. 2 of 1999), that Act be amended, with effect as on and from 23 February 2023, by the substitution of the following for Schedule 2 to that Act:

“SCHEDULE 2



RATES OF MINERAL OIL TAX



Light Oil:

Rates per 1,000 litres Heavy Oil:

Rates per 1,000 litres Liquefied Petroleum Gas:

Rates per 1,000 litres With effect as on

and from: Petrol Aviation gasoline Used as a propellant Used for air navigation Used for private pleasure navigation Kerosene used other than as a propellant Fuel oil Other heavy oil Used as a propellant Other liquefied petroleum gas Vehicle gas:

Rate per megawatt hour at gross calorific value 10 March 2022 €474.11 €474.11 €413.51 €413.51 €413.51 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36 1 April 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36 1 May 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36 12 October 2022 €483.34 €483.34 €425.45 €425.45 €425.45 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36 1 May 2023 €483.34 €483.34 €425.45 €425.45 €425.45 €122.83 €164.23 €131.47 €142.76 €79.17 €9.36 1 June 2023 €532.12 €532.12 €466.10 €466.10 €466.10 €122.83 €164.23 €140.28 €142.76 €79.17 €9.36 1 September 2023 €589.03 €589.03 €506.75 €506.75 €506.75 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36 11 October 2023 €606.39 €606.39 €526.83 €526.83 €526.83 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36 31 October 2023 €671.43 €671.43 €575.61 €575.61 €575.61 €122.83 €164.23 €178.83 €142.76 €79.17 €9.36 1 May 2024 €671.43 €671.43 €575.61 €575.61 €575.61 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13 9 October 2024 €688.78 €688.78 €595.68 €595.68 €595.68 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13 1 May 2025 €688.78 €688.78 €595.68 €595.68 €595.68 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48 8 October 2025 €706.14 €706.14 €615.76 €615.76 €615.76 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48 1 May 2026 €706.14 €706.14 €615.76 €615.76 €615.76 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84 14 October 2026 €723.49 €723.49 €635.83 €635.83 €635.83 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84 1 May 2027 €723.49 €723.49 €635.83 €635.83 €635.83 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20 13 October 2027 €740.85 €740.85 €655.90 €655.90 €655.90 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20 1 May 2028 €740.85 €740.85 €655.90 €655.90 €655.90 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56 11 October 2028 €758.21 €758.21 €675.98 €675.98 €675.98 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56 1 May 2029 €758.21 €758.21 €675.98 €675.98 €675.98 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91 10 October 2029 €773.25 €773.25 €693.38 €693.38 €693.38 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91 1 May 2030 €773.25 €773.25 €693.38 €693.38 €693.38 €253.25 €322.93 €318.45 €226.84 €163.25 €18.09

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).